IMMO ATLAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMMO ATLAS
Largest movements
- Tangible fixed assets -€99,300
down €99,300 (-15.3%), from €650,200 to €550,900
of which Land and buildings: -€97,500
- Other debts +€147,925
up €147,925 (+45.8%), from €323,103 to €471,028
- Profit (loss) carried forward -€105,237
down €105,237 (-514%), from -€20,490 to -€125,727
- Trade debts -€95,533
no longer reported in 2025 (was €95,533)
- Accrued charges and deferred income -€43,976
no longer reported in 2025 (was €43,976)
- Gross operating margin -€199,879
down €199,879, from €197,955 to -€1,924
- Taxes -€13,454
down €13,454 (-98.4%), from €13,669 to €215
- Other operating charges +€2,561
up €2,561 (+207%), from €1,237 to €3,798
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,791 | €561,844 | -€93,947 | -14.3% |
| Fixed assets | 21/28 | €651,550 | €552,250 | -€99,300 | -15.2% |
| Tangible fixed assets | 22/27 | €650,200 | €550,900 | -€99,300 | -15.3% |
| Land and buildings | 22 | €643,000 | €545,500 | -€97,500 | -15.2% |
| Plant, machinery and equipment | 23 | €7,200 | €5,400 | -€1,800 | -25.0% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €4,241 | €9,594 | +€5,353 | +126% |
| Amounts receivable within one year | 40/41 | €3,287 | €6,497 | +€3,210 | +97.6% |
| Other amounts receivable | 41 | €3,287 | €6,497 | +€3,210 | +97.6% |
| Cash at bank and in hand | 54/58 | €365 | €1,247 | +€882 | +242% |
| Deferred charges and accrued income | 490/1 | €589 | €1,850 | +€1,261 | +214% |
| Total equity and liabilities | 10/49 | €655,791 | €561,844 | -€93,947 | -14.3% |
| Equity | 10/15 | €179,510 | €74,273 | -€105,237 | -58.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,490 | -€125,727 | -€105,237 | -514% |
| Amounts payable | 17/49 | €476,281 | €487,571 | +€11,289 | +2.4% |
| Amounts payable within one year | 42/48 | €432,305 | €487,571 | +€55,266 | +12.8% |
| Trade debts | 44 | €95,533 | - | -€95,533 | |
| Suppliers | 440/4 | €95,533 | - | -€95,533 | |
| Taxes, remuneration and social security | 45 | €13,669 | €16,543 | +€2,874 | +21.0% |
| Taxes | 450/3 | €13,669 | €16,543 | +€2,874 | +21.0% |
| Other amounts payable | 47/48 | €323,103 | €471,028 | +€147,925 | +45.8% |
| Accrued charges and deferred income | 492/3 | €43,976 | - | -€43,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,300 | €99,300 | = | 0.0% |
| Other operating charges | 640/8 | €1,237 | €3,798 | +€2,561 | +207% |
| Gross operating margin | 9900 | €197,955 | -€1,924 | -€199,879 | |
| Operating profit (loss) | 9901 | €97,418 | -€105,022 | -€202,440 | |
| Financial charges | 65/66B | €112 | €0 | -€112 | -99.9% |
| Recurring financial charges | 65 | €112 | €0 | -€112 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €97,306 | -€105,022 | -€202,328 | |
| Income taxes | 67/77 | €13,669 | €215 | -€13,454 | -98.4% |
| Profit (loss) for the period | 9904 | €83,637 | -€105,237 | -€188,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,637 | -€105,237 | -€188,874 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.